https://www.taxtmi.com/caselaws?id=20038 A sentence for offences under sections 276C(1) and 277 of the Income-tax Act was confined to the period already undergone because the Court found that prolonged pendency of more than ten years and continued criminal exposure had caused sufficient hardship. As the conviction was not challenged, the only issue was the appropriate quantum of imprisonment. The Court considered the mental harassment and the petitioner's circumstances, and held that no useful purpose would be served by sending her back to custody. No further custodial sentence was directed. en-us Mon, 04 Oct 1993 00:00:00 +0530 Wed, 11 Nov 2009 12:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20038 A sentence for offences under sections 276C(1) and 277 of the Income-tax Act was confined to the period already undergone because the Court found that prolonged pendency of more than ten years and continued criminal exposure had caused sufficient hardship. As the conviction was not challenged, the only issue was the appropriate quantum of imprisonment. The Court considered the mental harassment and the petitioner's circumstances, and held that no useful purpose would be served by sending her back to custody. No further custodial sentence was directed. Case-Laws Income Tax Mon, 04 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20038